Earnings Management: Emerging Insights in Theory, Practice, and ResearchSpringer Science & Business Media, 2008 M08 6 - 582 páginas Earnings Management: Theory and Research is a scholarly study of earnings management. The book is aimed for scholars in accounting, finance, economics, and law. The authors address the following research questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models? |
Dentro del libro
Resultados 1-5 de 81
... Effect of Voluntary Disclosure on the ERC When the Firm Manages Earnings..................................361 8.4.2 ... Effect of Earnings Management on the Value of Rule 10b-5 ...
... effect, the parties act as if such favourable contracts exist. In terms of ... game theory..., the manager and the ... effects. 13 In the language of game theory: If formal contracts cannot be written, the game is a non-cooperative one ...
... effect of Rule 10b-5 of the 1934 Securities and Exchange Act on incentives for voluntary disclosure. We assume that investors do not observe economic earnings and that the firm's report is imperfectly audited. That is, there is some ...
... effect of a new standard on the income statement or as a retroactive adjustment to stockholders' equity on the balance sheet 5 The difference between the two methods is the timing of recognition of the costs of acquisition, development ...
... effect on the financial statements. Section 302 became effective on August 29, 2002, for all filers, and §404 became effective for fiscal years ending after November 15, 2004, for accelerated filers.8 For non-accelerated filers, §404 ...
Contenido
4 | |
5 | |
The SarbanesOxley Act 43 The Motivation for the SarbanesOxley Act 44 Research on the SarbanesOxley Act 45 The Plan of Part2 53 3 The Manage... | 58 |
The Demand for Theory 287 The Plan of Part 3 289 Capital Markets 289 Governance 290 Product and Factor Markets 291 The LegalPoliticalRegula... | 293 |
7 5 1 The Game 336 7 5 2 Issues 339 8 Maximization and Minimization | 341 |
of Rule 10b5 363 8 4 4 The Effect of Regulation on Earnings Management 365 8 5 Summary 366 Part 4 369 | 377 |
10 The Accruals Methodology | 389 |
Bibliography 463 | 462 |
Index | 577 |
Otras ediciones - Ver todas
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Vista previa limitada - 2008 |
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Sin vista previa disponible - 2010 |